unadjusted entries
3/4- paid 1360 rent for march 1 through April 30 (680/month)
3/29 - received 980 for patients on accnt
3/31- paid following expenses:salaries (1400) advertising (85) insurance (400)

adjusting entries
1- dental services worth 100 performed on accnt on march 31 for the patient who paid in advance on march 29
2- office rent is 680/month ( see 3/4 transaction)
3- estimated income taxes are 809

my answers
1. unearned serv. Rev= 100, cash= 100
2. rent exp= 680, prepaid rent=680
3. income tax exp= 809, income tax payable= 809

:) thanks dpq618

The first adjusting entry is incorrect. You should debit unearned Revenue and Credit Revenue (not cash) because you have reduced your liabilty and earned revenue by providing service.

Blue9999 is correct regarding number 1.

2) is this a march 31 year end? If so, your JE is correct.

3) correct.